¿sí se vende mercancía en que tipo de cuenta debe registrar el IVA de dicha compra?

a) ingreso
b) costo de venta
c) costo de producción
d) pasivo

Answers

Answer 1

Answer:

the answer is cost of buying or cost of production

la respuesta es el costo de compra o el costo de producción

Explanation:

i speak Spanish and business is pretty easy


Related Questions

Materials Variances North Wind manufactures decorative weather vanes that have a standard materials cost of two pounds of raw materials at $1.50 per pound. During September 5,000 pounds of raw materials costing $1.75 per pound were used in making 2,400 weather vanes. Determine the materials price and quantity variance

Answers

Answer:

Material price variance = 1250

Quantity variance = 300

Explanation:

Actual price of raw material = $1.75

Standard price = $1.50

Actual quantity = $5000

Material price variance = [Actual price - Standard price] x Actual quantity

Material price variance = [1.75 - 1.50] x 5000

Material price variance = 1250

Quantity variance = [Actual quantity - Standard quantity] x Standard price

Quantity variance = [5000 - 2400 x 2] x 1.50

Quantity variance = 300

Answer:

Material price variance $1,250

Material quantity variance $300

Explanation:

Calculation to determine the materials price and quantity variance

MATERIAL PRICE VARIANCE

Using this formula

Material price variance=(AP-SP)*AQ

Let plug in the formula

Material price variance=($1.75-$1.50)*5,000

Material price variance=$0.25*5,000

Material price variance=$1,250

Therefore Material price variance is $1,250

MATERIAL QUANTITY VARIANCE

Using this formula

Material quantity variance=(AQ-SQ)*SP

Let plug in the formula

Material quantity variance=(5,000-2*2,400)*$1.50

Material quantity variance=(5,000-4,800)*$1.50

Material quantity variance=200*$1.50

Material quantity variance=$300

Therefore Material quantity variance is $300

Reed Corp. has set the following standard direct materials and direct labor costs per unit for the product it manufactures Direct materials (10 lbs. $3 per lb. Direct labor (2 hrs. $12 per hr $30 24 During June the company incurred the following actual costs to produce 9,000 units Direct materials (92,000 lbs $2.95 per 1b. 271,400 226,540 Direct labor (18,800 hr. $12.05 per hr AQ Actual Quantity SQ Standard Quantity AP Actual Price SP Standard Price AH Actual Hours SH Standard Hours AR Actual Rate SR - Standard Rate
(1) Compute the direct materials price and quantity variances
(2) Compute the direct labor rate variance and the direct labor efficiency variance. Indicate whether each variance is favorable or unfavorable

Answers

Answer:

Results are below.

Explanation:

To calculate the direct material price and quantity variance, we need to use the following formulas:

Direct material price variance= (standard price - actual price)*actual quantity

Direct material price variance= (3 - 2.95)*92,000

Direct material price variance= $4,600 favorable

Direct material quantity variance= (standard quantity - actual quantity)*standard price

Direct material quantity variance= (10*9,000 - 92,000)*3

Direct material quantity variance= $6,000 unfavorable

To calculate the direct labor efficiency and rate variance, we need to use the following formulas:

Direct labor time (efficiency) variance= (Standard Quantity - Actual Quantity)*standard rate

Direct labor time (efficiency) variance= (2*9,000 - 18,800)*12

Direct labor time (efficiency) variance= $9,600 unfavorable

Direct labor rate variance= (Standard Rate - Actual Rate)*Actual Quantity

Direct labor rate variance= (12 - 12.05)*18,800

Direct labor rate variance= $940 unfavorable

Seemore Company manufactures binoculars. The actual costs for 2013 and 2014 were as follows: 2013 2014 Direct materials: Plastic case $ 8.00 $ 7.60 Lens set 34.00 34.40 Direct labor 64.00 (1.6 hours) 60.00 (1.5 hours) Indirect manufacturing costs: Variable 16.00 14.20 Fixed 4.00 (100,000 units) 3.80 (120,000 units) Beginning in 2014, Seemore implemented a continuous improvement program that required a first-year cost reduction target of a 7 percent reduction of the 2013 base. Seemore's continuous improvement target for direct labor in 2014 was:

Answers

Answer:

$7.07

Explanation:

Calculation to determine what Seemore's continuous improvement target for direct labor in 2014 was:

2014 Continuous improvement target for direct labor=$ 7.60 – ($ 7.60 × 0.07)

2014 Continuous improvement target for direct labor=$ 7.60 -$0.532

2014 Continuous improvement target for direct labor= $7.07

Therefore Seemore's continuous improvement target for direct labor in 2014 was: $7.07

Question #1
Multiple Choice
If a customer is dissatisfied and disgruntled, a customer service profession should act as an intermediary, negotiating understanding
between the customer and the company.
O False
True

Answers

Trueeeeeee

Lolololol

Periwinkle Manufacturing Company has the following budgeted costs for 10,000 units: Variable Costs Fixed CostsManufacturing $200,000 $75,000 Selling & Administrative 100,000 25,000Total $300,000 $100,000What is the initial selling price needed to obtain a target profit of $200,000 using the variable cost markup method?A. $30.B. $55.C. $60.D. $50.

Answers

Answer:

C. $60

Explanation:

Calculation to determine the initial selling price needed to obtain a target profit of $200,000 using the variable cost markup method

Using this formula

Contribution margin = (Selling price x Units produced) - Variable costs

Profit = Contribution - Fixed costs

Profit = $200,000

Fixed costs = $100,000

Variable costs = $300,000

$200,000 = Contribution -$100,000

Contribution=$200,000+$100,000

Contribution = $300,000

$300,000 = (Selling price x 10,000 units)-$300,000

Selling price=$300,000+$300,000/10,000 units

Selling price =$600,000 /10,000 units

Selling price = $60

Therefore the initial selling price that is needed to obtain a target profit of $200,000 using the variable cost markup method is $60

Hubert is a stay-at-home parent who lives in New York City and teaches tennis lessons for extra cash. At a wage of $35 per hour, he is willing to teach 4 hours per week. At $45 per hour, he is willing to teach 8 hours per week. Using the midpoint method, the elasticity of Jake’s labor supply between the wages of $50 and $65 per hour is approximately ___ , which means that Jake’s supply of labor over this wage range is ___ .

Answers

Answer and Explanation:

The computation of the midpoint elasticity is as follows;

Midpoint elasticity

= (Change in labor supplied ÷ Average labor supplied) ÷ (Change in wage rate ÷ Average wage rate)

= [(8 - 4) ÷ (8 + 4) ÷ 2] ÷ [$($45 - $35) ÷ $($45 + $35) ÷ 2]

= [4 ÷  (12 ÷ 2)] / [$10 ÷ ($80 ÷ 2)]

= (4 ÷ 6)  ÷ ($10 / $40)

= 0.67 ÷ 0.25

= 2.68

As the elasticity is more than 1 so the supply of labor should be elastic

Suppose the demand function (D) for golf clubs is: Q = 240-1.00P, where P is the price paid by consumers in dollars per club and Q is the quantity demanded in thousands.
Suppose the supply curve (S) for golf clubs is estimated to be: Q = 1.00P.
Calculate the equilibrium price for golf clubs and the equilibrium quantity sold.
The equilibrium price is $____ per club, and the equilibrium quantity is ____ thousand clubs.
Suppose instead that golf club producers agree to charge a price of ​$ per club. This would result in a surplus of___thousand clubs

Answers

Solution :

According to the theory of demand and supply, the equilibrium price and the quantity is established where both the demand and supply curves intersect.

From the graph, we can see that the point of equilibrium is at the intersection of D and S.

At this point, mathematically, D = S. In order to determine the price and quantity which exists at this point, we need to equate the demand as well as supply functions to calculate the equilibrium values.

∵ D is equal to S, we have

[tex]$240-1.00P=1.00P$[/tex]

[tex]240=2P[/tex]

[tex]120=P[/tex]

Now substituting this value of the equilibrium price in to any of the functions, we get the equilibrium quantity at this price.

[tex]$Q=240-1.00P$[/tex]

[tex]$Q=240-1.00(120)$[/tex]

[tex]$Q=240-120$[/tex]

[tex]$Q=120$[/tex]

This is the equilibrium quantity. At this point, equilibrium price as well as the quantity is the same. Let the price of the golf club increases from $120 to $140. So substituting the value to the function above to determine the new quantity.

[tex]$Q = 240-1.00(140)$[/tex]

   = 100

Therefore, when the demanded quantity decreases from 120 thousand clubs to 100 thousand clubs. This increases the price and decreases the quantity as the supply curve moved to the left. The demand remains constant.

The Keller's discovered that they could reduce their mortgage interest rate from 10% to 4%. The value of homes in their neighborhood has been increasing at the rate of 5% annually. If the Keller's were to refinance their house with $3,000 in closing costs added to their current mortgage balance ($277,000) over a period of time which coincides with their chosen retirement age in 20 years, what would be their new monthly payment including principal and interest

Answers

Answer:

The Keller's

Their new monthly payment including principal and interest is:

= $1,817.94

Explanation:

a) Data and Calculations:

Current mortgage balance = $277,000

Closing costs for refinancing      3,000

Total mortgage balance =    $300,000

Mortgage interest rate changed from 10% to 4% upon refinancing

Loan Amount  300000

Loan Term  20  years  0  months

Interest Rate  4

Compound  Monthly (APR)

Pay Back  Every Month  

 

Results:

Payment Every Month   $1,817.94

Total of 240 Payments   $436,305.84

Total Interest   $136,305.84

Beginning inventory Merchandise $302,000 Finished goods $604,000 Cost of purchases 420,000 Cost of goods manufactured 760,000 Ending inventory Merchandise 202,000 Finished goods 196,000 Compute cost of goods sold for each of these two companies for the year ended December 31, 2017.

Answers

Answer:

A. $520,000

B. $1,168,000

Explanation:

Computation to determine the cost of goods sold for each of these two companies for the year ended December 31, 2017.

a. UNIMART Partial income statement

For the year ended December 31,2017

COST OF GOODS SOLD

Beginning merchandise inventory $302,000

Cost of purchase $420,000

Goods available for sale $722,000

Less; Ending merchandise inventory ($202,000)

Cost of goods sold $520,000

b) PRECISION Manufacturing

Partial income statement

For the year ended December 31,2017

COST OF GOODS SOLD

Beginning finished goods inventory $604,000

Cost of manufactured $760,000

Goods available for sale $1,364,000

Less; Ending finished goods inventory ($196,000)

Cost of goods sold $1,168,000

Therefore the cost of goods sold for each of these two companies for the year ended December 31, 2017 will be:

Unimart $520,000

Precision $1,168,000

Biden Resorts Company currently has 0.2 million common shares of stock outstanding and the stock has a beta of 2.2. It also has $1 million face value of bonds that have five years remaining to maturity and 8 percent coupon with semi-annual payments, and are priced to yield 13.65 percent. If Biden issues up to $2.5 million of new bonds, the bonds will be priced at par and have a yield of 13.65 percent; if it issues bonds beyond $2.5 million, the expected yield on the entire issuance will be 16 percent. Biden has learned that it can issue new common stock at $10 a share. The current
risk-free rate of interest is 3 percent and the expected market return is 10 percent. Biden's marginal tax rate is 30 percent. If Biden raises $7.5 million of new capital while maintaining the same debtto-equity ratio, its weighted average cost of capital is?

Answers

Answer:

Hence, the weighted average cost of capital is 15.87%.

Explanation:

We have to find current weights,  

Value of equity = Shares x Share price = 0.2 x 10 = $2 million  

Face Value of Bonds FV = $1 million

Semi annual coupon P = 1 x 8% / 2 = $0.04 million

Number of coupons remaining n = 5 x 2 = 10

Semi annual yield r = 13.65% / 2 = 6.825%

Value of Debt = Px [1 - (1 + r)-n] / r + FV / (1 + r)n

= 0.04 x [1 - (1 + 0.06825)-10] / 0.06825 + 1 / (1 + 0.06825)10

= $0.8 million

Total Value = 2 + 0.8 = $2.8 million

Weight of Debt = 0.8 / 2.8 = 28.57%

Weight of Equity = 2 / 2.8 = 71.45%

Amount of Debt to be raised = Weight of debt x Capital

= 0.2857 x 7.5

= $2.14 million

Since the amount of debt to be raised is less than $2.5 million, the yield will be 13.65%  

Cost of Equity = Risk Free Rate + Beta x (Market Return - Risk Free Rate)

= 3% + 2.2 x (10 - 3)

= 18.4%

The weighted average cost of capital:-  

WACC = Weight of Debt x Cost of Debt x (1 -Tax Rate) + Weight of Equity x Cost of Equity

= 0.2857 x 13.65% x (1 - 0.3) + 0.7145 x 18.4%

= 15.87%

Standard and actual costs for direct materials for the manufacture of 1,000 units of product were as follows:
Actual costs 1,550 lbs. at $9.10
Standard costs 1,600 lbs. at $9.00
Determine the (a) quantity variance, (b) price variance, and (c) total direct materials cost variance. Enter favorable variances as negative numbers.
a. Quantity variance $______
b. Price variance $______
c. Total direct materials cost variance

Answers

Answer and Explanation:

The computation is shown below;

a.

Materials quantity variance is

= (Actual quantity used × Standard price) - (Standard quantity allowed × Standard Price)]

= (1550 × 9.00) - (1600 × 9.00)

= $(450.00)

= $450 favorable

b.

Direct materials price variance is  

Materials Price Variance = (Actual quantity purchased × Actual price) - (Actual quantity purchased × Standard price)

= (1550  × 9.10) - (1550 ×$9.00)

= $155

= $155 unfavorable

c.  

Total direct materials cost variance is

= Materials quantity variance + Direct materials price variance

= -$450 + $155

= -$295

= $295 Favorable

The Bert Corp. and Ernie, Inc., have both announced IPOs. You place an order for 1,150 shares of each IPO. One of the IPOs is underpriced by $18.00 and the other is overpriced by $6.50. You will receive all of the shares you ordered of the overpriced IPO, but only one-half of the shares you ordered of the underpriced IPO. What profit do you expect?
a. $31,875.00.
b. $11,562.50.
c. $14,375.00.
d. $7,552.00.
e. $2,812.50.

Answers

Answer:

The Bert Corp. and Ernie, Inc.

The profit expected is:

= $2,875.

Explanation:

a) Data and Calculations:

                           The Bert Corp.    Ernie, Inc.

IPO order placed  1,150 shares      1,150 shares

Underpriced by       $18.00

Overpriced by                                   $6.50

Profited expected    $10,350          -$7,475

Net profit = $2,875 ($10,350 - $7,475)

b) The profit expected is generated from the underpriced stock.  This profit is reduced by the increased cost incurred on the over-priced stock.  Therefore, the net profit is the difference between the profit and the additional cost incurred.

Congratulations! Today is your 20th birthday, but you are starting with nothing in the bank. You just started working full-time, earning $50,000 per year. Your goal is to have $5 million by your 60th birthday (i.e., 40 years from today). Your employer offers a 401(k) plan (contributions by you are tax deductible, growth is tax deferred), and within that plan you choose to invest in an extreme low-cost S&P 500 index mutual fund (like ones offered by Schwab, Fidelity, Vanguard, etc.). The long-term expected return on the S&P 500 index mutual fund is 10% per year. Your employer pays you monthly.

Required:
a. Ignoring taxes, if the employer offers no match on your contributions, how much would you need to save every month to reach your goal?
b. Ignoring taxes, if the employer offers a 10% match on your contributions, how much would you need to save every month on top of your match to reach your goal?
c. Assume your Federal marginal tax rate is 24% and State marginal tax rate is 6%. What is the answer to question (b) on an after-tax basis (i.e., how much do you have to contribute every month after the employer match and net of tax savings)?

Answers

Answer:

A) $790.63

B) $718.75

C) $503.13

Explanation:

a. Interest rate = 10%, monthly rate = 10%/12 = 0.10/12

Number of years = 60-20 = 40 years = 40*12 = 480 months

Goal = FV = 5,000,000

The monthly savings needed if employers offers no match =PMT(rate,nper,pv,fv) =PMT(0.10/12,480,0,5000000)

= $790.63

b. If employer offers a 10% match.

Then monthly savings needed

= 790.63/1.10

= 718.75

Monthly savings needed with 10% match by employer

= $718.75

c. Tax savings are 24%+6% = 30%.

So on the contribution of 718.75, you save a 30% tax. So. tax savings = 718.75*0.30 = $ 215.63

So, monthly contribution taking into account tax savings and employer match

= 718.75 -215.62

= $503.13

Q1. What is recruitment? Explain 5 commonly used recruitment sources companies’ use?

Answers

Answer:

The top five most popular recruitment sources used by employers include (indicated by percentage of employers): General online job boards and websites (89%) Employee referrals (81%) Staffing agency or third-party recruiter (58%)

Explanation:

choose me to brainlist

Johnson thermal products used austenitic nickel chromium alloys to manufacture resistance heating wire. The company is considering a new annealing drawing process to reduce costs. Assume that the companies mar is a real 12% per year and the inflation rate is 3% per year. If the new process will cost $3.7 million now, how much must be saved each year to recover the investment in 5 years? a. $2,103,784.b. $603,784.c. $1,103,784.d. $1,603,784.

Answers

Answer:

The correct option is c. $1,103,784.

Explanation:

This can be calculated using the formula for calculating the present value of an ordinary annuity as follows:

PV = P * ((1 - (1 / (1 + r))^n) / r) …………………………………. (1)

Where;

PV = Present value or cost of the new process = $3.7 million = $3,700,000

P = Annual savings to recover the investment in 5 years = ?

r = interest rate = MARR + Inflation rate = 12% + 3% = 15%, or 0.15

n = number of years = 5

Substitute the values into equation (1)  and solve for P, we have:

$3,700,000 = P * ((1 - (1 / (1 + 0.15))^5) / 0.15)

$3,700,000 = P * 3.3521550980114

P = $3,700,000 / 3.3521550980114

P = $1,103,768

From the options, the closet figure to $1,103,768 is c. $1,103,784. The difference is due the difference I rounding. Therefore, the correct option is c. $1,103,784. That is, the amount that must be saved each year to recover the investment in 5 years is $1,103,784.

A way to increase an employee's E-to-P expectancy regarding a specific task is to increase the person's self-confidence through counseling and coaching. True False

Answers

Answer:

true

Explanation:

The answer to this question is true.

e to p stands for effort → performance expectancy. This expectancy belief is that when the right effort is put into a task, it would yield the desired performance or goals. This belief is based on the former experience of the persons self confidence. Through guidance and counselling, a persons self confidence can rise though an increase in his e to p expectancy.

write 20 abbreviation and words in full ( manuscript )​

Answers

Answer:

approx. - approximately

appt. - appointment

apt. - apartment

A.S.A.P. - as soon as possible

c/o - care of, used when sending mail to someone who's not at their usual address

dept. - department

D.I.Y. - Do it yourself

est. - established

E.T.A. - estimated time of arrival

min. - minute or minimum

misc. - miscellaneous

Mr. - Mister

Mrs. - Mistress (pronounced Missus)

no. - number

R.S.V.P. - Répondez, s'il vous plait, this initialism comes from the French for "please reply." It's used on invitations to parties and events and is intended (as it says) to be responded to with a "yes, we will attend," or "no, we will not."

tel. - telephone

temp. - temperature or temporary

vet. - veteran or veterinarian

vs. - versus

tsp or t - teaspoon/teaspoons

tbs, tbsp or T - tablespoon/tablespoons

c - cup/cups

gal - gallon

lb - pound/pounds

pt - pint

qt - quart

hope this is what tou looking for. theres more than 20, so you can pick and choose

Live Trap Corporation received the data below for its rodent cage production unit. OUTPUT INPUT 50,200 cages Production time 625 labor hours Sales price: $3.60 per unit Wages $ 7.60 per hour Raw materials (total cost) $ 31,500 Component parts (total cost) $ 15,645
Find the total productivity. (Round your answers to 2 decimal places.)
Total Productivity
a.Units sold per dollar input
b.Sales $ per dollar input

Answers

Answer:

a. 0.97 units per dollar input. b. $3.48 per dollar input.

Explanation:

a. Units sold per dollar input:

= Total units / (Total wage + Total Raw Material cost + Total Component cost)

= 50,200 / ( (7.60 * 625 hours) + 31,500 + 15,645)

= 50,200 / 51,895

= 0.97 units sold per dollar input

b. Sales per dollar input:

= Total sales / (Total wage + Total Raw Material cost + Total Component cost)

= (50,200 * 3.60 per unit selling price) / 51,895

= 180,720 / 51,895

= $3.48 per dollar input

Holmes, Inc., has offered $215 million cash for all of the common stock in Watson Corporation. Based on recent market information, Watson is worth $193 million as an independent operation. If the merger makes economic sense for Holmes, what is the minimum estimated value of the synergistic benefits from the merger

Answers

Answer:

the minimum estimated value of the synergistic benefits from the merger is $22 million

Explanation:

The computation of the minimum estimated value of the synergistic benefits from the merger is given below:

= Holmes Offered value in cash - watson worth

= $215 million - $193 million

= $22 million

Hence, the minimum estimated value of the synergistic benefits from the merger is $22 million

Sudoku Company issues 21,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $237,000 and the building at $368,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building.

Answers

Answer and Explanation:

The journal entry to record issuance of the stock in exchange for the land and building is given below:

Land $237,000

Building $368,000

           To Common stock, $8 par value $168,000

           To Paid-in capital in excess of par value, common stock $437,000

(Being the issuance of the stock in exchange for the land and building is recorded)

Mandolin produced 70,000 units and sold 50,000 units. Their unit selling price is $20 and they have variable unit production costs of $10, variable selling expenses of $3 and fixed overhead of $10,000. Compute Mandolin's net income under variable costing. Multiple choice question. $340,000 $350,000 $450,000 $500,000

Answers

Answer:

$340,000

Explanation:

The computation of the net income under variable costing is shown below;

Sales (50000 × $20)  $1,000,000

Less: Variable costs of production;

Units produced (70000 × $10)  $700,000

Cost of goods available for sale  $700,000

Less: Ending inventory (20000 × $10)  ($200,000)

Cost of goods sold  ($500,000)  

Gross contribution margin  $500,000  

Less: Variable selling expenses (50000 × $3)  ($150000)

Contribution margin  $350,000

Less: Fixed overhead  ($10,000)

Net income  $340,000

Answer:

Net Income = $340000

Explanation:

Given the total unit produced = 70000

Number of units sold = 50000

Selling price = $20

Variable cost of production = $10

Variable selling expense = $3

Fixed overhead = $10000

Net Income = (50000 x 20) - (50000 x 10) - (50000 x 3) - 10000

Net Income = $340000

giá trị của hàng hóa được quyết định bởi đâu?

Answers

Answer:

Giá trị của hàng hóa được quyết định bởi: ► Lao động của người sản xuất hàng hóa kết tinh trong hàng hóa. ► Sự hao phí sức óc, bắp thịt, thần kinh của con người. ☺ Lao động trừu tượng của người sản xuất hàng hóa kết tinh trong hàng hóa. ► Quan hệ cung cầu về hàng hóa ở trên thị trường.

Explanation:

On January 1, Great Designs Company had a debit balance of $2,183 in the office supplies account. During the month, Great Designs purchased $515 and $500 of office supplies and journalized them to the asset account upon purchasing. On January 31, an inspection of the office supplies cabinet shows that only $774 of office supplies remains. Journalize the January 31 adjusting entry for office supplies. If an amount box does not require an entry, leave it blank. Jan 31 ________ _______ ________ ________

Answers

Answer: Dr Office supplies expense $2,424

Cr Office supplies $2,424

Explanation:

Based on the information given in the question, the January 31 adjusting entry for office supplies goes thus:

Journal entry on Jan 31st-

Dr Office supplies expense $2,424

Cr Office supplies $2,424

Working:

Total office supplies available = $2183 + $515 + $500 = $3198

Total supplies available on January, 31st = $774

Therefore, supplies consumed will be:

= $3198 - $774

= $2424

State and explain types of economies?

Answers

The different kinds of economic systems are Market Economy, Planned Economy, Centrally Planned Economy, Socialist, and Communist Economies. All these are characterized by the ownership of the economics resources and the allocation of the same.

Answer:

There are three main types of economies: free market, command, and mixed. The chart below compares free-market and command economies; mixed economies are a combination of the two. Individuals and businesses make their own economic decisions.The way scarce resources get distributed within an economy determines the type of economic system. There are four different types of Economic Systems; a traditional economy, a market economy, a command economy, and a mixed economy. Each type of economy has its own strengths and weaknesses.Apr 20, 2020

he following materials standards have been established for a particular product: Standard quantity per unit of output 4.2 meters Standard price $ 18.40 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased 7,200 meters Actual cost of materials purchased $ 138,600 Actual materials used in production 6,700 meters Actual output 1,550 units. What is the materials price variance for the month?

a. $3,658 U
b. $7,700 U
c. $11,770 U
d. $6,120 U

Answers

Answer:

d. $6,120 U

Explanation:

Calculation to determine the materials price variance for the month

Using this formula

Materials price variance = (AQ × AP) – (AQ × SP)

Let plug in the formula

Materials price variance = $138,600 – (7,200 meters × $18.40 per meter)

Materials price variance = $138,600 – $132,480

Materials price variance = $6,120 U

Therefore Materials price variance is $6,120 U

urrent Attempt in Progress Wildhorse Chemicals management identified the following cash flows as significant in its year-end meeting with analysts: During the year Wildhorse had repaid existing debt of $317,900 and raised additional debt capital of $645,200. It also repurchased stock in the open market for a total of $44,750. What is the net cash provided by financing activities

Answers

Answer:

$282,550

Explanation:

Calculation to determine the net cash provided by financing activities

Using this formula

Net cash provided by financing activities= Additional debt capital -Repaid existing debt- Repurchased stock

Let plug in the formula

Net cash provided by financing activities=$645,200-$317,900-$44,750

Net cash provided by financing activities=$282,550

Therefore the net cash provided by financing activities is $282,550

Metallica Bearings, Inc., is a young start-up company. No dividends will be paid on the stock over the next nine years because the firm needs to plow back its earnings to fuel growth. The company will pay a dividend of $15 per share 10 years from today and will increase the dividend by 5 percent per year thereafter.
If the required return on this stock is 15 percent, what is the current share price?

Answers

Answer:

$51.25

Explanation:

P9 = Next dividend / Required rate r - Growth rate g

P9 = $15 / 14% - 5%

P9 = $15 / 9%

P9 = $166.67

Po = P9 / (1 - Required rate of return)^9

Po = $166.67 / (1 + 0.14)^9

Po = $166.67 / 3.2519

Po = $51.25

So, the current stock price is $51.25.

Which of the following is generally not one of the five processes integrated into an enterprise project management methodology?

a. Manpower staffing
b. Total quality management
c. Scope change management
d. Risk management

Answers

Answer:

a. Manpower staffing

Explanation:

Project management can be defined as the process of designing, planning, developing, leading and execution of a project plan or activities using a set of skills, tools, knowledge, techniques and experience to achieve the set goals and objectives of creating a unique product or service.

Enterprise project management (EPM) can be defined as a strategic process which typically involves managing various projects on a large scale.

Some of the processes integrated into an enterprise project management methodology include the following;

I. Total quality management: it is a management framework that is focused on achieving long-term success through the satisfaction of your customers by the efforts of all the member of staff in an organization.

II. Scope change management: it involves defining what the objective and goal of a project is.

III. Risk management: it can be defined as the process of identifying, evaluating, analyzing and controlling potential threats or risks present in a business as an obstacle to its capital, revenues and profits.

Jill has recently begun working at a local florist. In addition to creating floral arrangements, Jill spends a good deal of her time talking to customers and ringing up sales. Over time, she identifies a weakness in the procedures for ringing up voids. No approval is neces- sary to void a sale, and the void slip collects very little information about the sale. After Jill has completed a sale and the customer has left, she voids the sale and pockets the cash that was just received. The floral shop doesn’t miss the lost inventory because it has a high inventory turnover ratio and high losses due to flowers losing their bloom.
1. What type of fraud is Jill committing?
2. What could the florist do to prevent this type of fraud from occurring?

Answers

Answer: See explanation

Explanation:

1. What type of fraud is Jill committing?

The fraud that Jill is committing is known as theft of cash through fraudulent disbursements. In this case, Jill is using a register disbursement scheme which involves false voids of customer sales. During the time of sale, a record is made and another record is then created again which is used for the false void.

2. What could the florist do to prevent this type of fraud from occurring?

To prevent this fraud, a receipt should be attached and the florist should make sure that every vital information about all sales are collected such as customers name, time, amount of goods bought, signature and f customers etc

Indicate the effect of each of the following transactions on total assets, total liabilities, and total stockholdersâ equity. Select + for increase, - for decrease, or No Effect.

Transaction Total Assest Total Liabilities Total stockholders' Equity
Issue common stock
Issue preferred stock
Purchase treasury stock
Sale of treasury stock
Declare cash dividend
Pay cash dividend
100% stock dividend
2-for-1 stock split

Answers

Answer:

Transaction                       Assets            Liabilities        Stockholders' Equity

Issue common stock           Increase               NE                      Increase

Issue preferred stock         Increase               NE                      Increase  Purchase treasury stock     Decrease             NE                       Decrease

Sale of treasury stock         Increase              NE                        Increase  Declare cash dividend            NE                   Increase                   NE

Pay cash dividend               Decrease            Decrease NE

100% stock dividend              NE                        NE                      NE

2-for-1 stock split                    NE                       NE                         NE

When shares are sold or issued, they increase the stockholders equity as people buy these shares. They also increase assets because cash comes into the company when the shares are sold. This is why the Issuing of preference and common stock as well as the sale of Treasury shares had the same effects.

When cash dividends are declared, they become a liability that is owed to equity holders.

When these dividends are then paid, they remove the liability but reduce assets as cash is used to pay the dividends.

100% stock dividend reduces retained earnings but increases equity so stockholders equity does not change.

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